IPC Section 477A

Indian Penal Code

US
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IPCChapter XVIII

S. 477 A

Falsification of accounts

Description

Whoever, being a clerk, officer or servant, or employed or acting in the capacity of a clerk, officer or servant, willfully, and with intent to defraud, destroys, alters, mutilates or falsifies any book, electronic record1, paper, writing, valuable security or account which belongs to or is in the possession of his employer, or has been received by him for or on behalf of his employer, or willfully, and with intent to defraud, makes or abets the making of any false entry in, or omits or alters or abets the omission or alteration of any material particular from or in any such book, electronic record1, paper, writing, valuable security or account, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

1 Information Technology Act, 2000

...More in Chapter XVIII

Classification u/schedule 1 CrPC

Offence

Punishment

Falsification of accounts

7 Years or Fine or Both

Cognizance

Bail

Triable By

Non-Cognizable

Bailable

Magistrate First Class

Composition u/s 320 CrPC

Offence is NOT listed under Compoundable Offences

By Raman Devgan
Updated: 31 Oct 2022
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